• Home
• BASE® Products
• Tools
• Submit Referral
• Agent Gateway

Certification

• Introduction to BASE®
• 1. Who is BASE®?
  2. What is an HRA?
  3. Who Qualifies for an HRA?
  4. Where do the savings come from?
• BASE® 125 Cafeteria Plan
• 1. What is a 125 Cafeteria Plan?
  2. Who is eligible for the BASE® 125 Plan?
  3. Where do the savings come from?
• BASE® Integrated HRA
• 1. What is an Integrated HRA?
  2. Who is eligible for the BASE® Integrated HRA?
  3. Where do the savings come from?
• Value of BASE®
• 1. How can BASE® products help my sales?

Section I: Introduction to BASE®

Chapter 2: What is an HRA?

The BASE® Health Reimbursement Arrangement (HRA) is a tax savings plan based on Internal Revenue Code Section 105. Written in 1954, its purpose is to help small business owners provide benefits to their employees.

The BASE® HRA is not health insurance. Instead, it is a plan where eligible employees are able to receive tax-free reimbursements for qualified medical expenses. These expenses are then deductible to the employer as a legitimate business expense. Qualified business owners are able to deduct up-to 100% of all qualified medical expenses including health insurance premiums*, vision care and eyeglasses, prescription medications, and much more.

Enrollment in the BASE® HRA gives your client access to the best service and support in the industry. All of your clients can expect the following upon enrolling in the BASE® HRA:

• Step-by-step instructions from a live Benefit Specialist on how the plan works.
• A secure online portal to document their medical reimbursements made to their employee(s) each month.
• Toll-free customer service support with Benefit Specialists during business hours (no automated phone menus).

We also provide all field service representatives with many ways to help bring the BASE® HRA to their clients.

• You can always call our office during business hours to speak with one of our Benefit Specialists. Our Benefit Specialists have been trained to assess your every need and answer all of your questions.
• Downloadable sales tools, including the BASE® HRA tax calculator for your computer and mobile device to assist you in showcasing the savings the BASE® HRA brings to your clients.

Once a plan is established, your clients can rest easy that it will always adhere to all current government regulations. BASE® continually keeps up to date with the tax code and supplies all of the legal documentation required by the Internal Revenue Service (IRS), Department of Labor (DOL), and the Employee Retirement Income Security Act (ERISA), as well as keeping up with state insurance regulations.

*The Affordable Care Act may not allow the reimbursement of health insurance premiums based on your business size and plan design. For additional details, please contact a BASE® Benefit Specialist.